1.audit 审计 ]K'iCYY
2.attestation 鉴证 \(U w. ri
3.credibility 可信赖程度 S siKuoxk
4.audit of financial statements 财务报表审计 FCv3ZF?K
5.agreed-upon procedures 执行商定程序 Y_n^6 ;
6.high levels of assurance 高水平保证 Q70LQCms
7.compilation 编制 b_xn80O
8.reliability 可靠性 Vt-D8J\A
0
9.relevance 相关性 +qsN z*@p"
10.professional skepticism 职业谨慎 _idTsd:\
11.objectivity 客观性 |,c\R"8xS
12. professional competence 专业胜任能力 vy?Zz<c;
13.Senior/CPA-in-charge 项目经理 #8P9}WTno.
14.audit engagement letter 业务约定书 [!E pv<G
15.recurring audit 连续审计 s u ]x
16.the client 委托人 {e4`D1B
17.change CPA 更换注册会计师 |I L..C
18.the existing CPA 现任注册会计师 "*O(3L.c-
19.the successor CPA 后任注册会计师 AL%H$ I
20.the preceding CPA前任注册会计师 aW-'Jg=@H^
21.issue the audit report 出具审计报告 4 J3cQ;z
22.expert 专家 D6
B(6
5Y
23.the board of directors 董事会 .JIn (
24.knowledge of the entity‘ s business 了解被审计单位情况 W|_^Oe<
25.assess material misstatement risks评估重大错报风险 ;`IZ&m $
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Y# Pl)sRr
27.a general knowledge of —— 初步了解―――的情况 Tl9KL%9
28.a more knowledge of—— 进一步了解的情况 SS; [{u !
29.the prior year‘s working papers 以前年度工作底稿 K@u\^6419
30.minutes of meeting 会议纪要 2aiZ
31.business risks 经营风险 Z)B5 g>
32.appropriateness 适当性 c}K>#{YeB
33.accounting estimate 会计估计 ydFZ$W_}w
34.management representations 管理层声明 N< V,5
35.going concern assumption 持续经营假设 uXP
vl5(Y?
36.audit plan 审计计划 9l9h*P gt
37.significant audit areas 重点审计领域 [ix45xu7
38.error 错误 J R='c)6:
39.fraud舞弊 r:u,
40.modified or additional procedures 修改或追加审计程序 !e*BQ3
41.misappropriation of assets 侵占资产 6A$
\I44
42.transactions without substance 虚假交易 XK qUbi
43.unusual pressures 异常压力 5nL,sF d
44.the suspected noncompliance 涉嫌存在违法行为 _:|/4.]`_
45.materialiy 重要性 ^DZ(T +q,
46.exceed the materiality level 超过重要性水平 wmu#@Hf/[h
47.approach the materiality level 接近重要性水平 Wt2+D{@8
48.an acceptably low level 可接受水平 }lzUl mRTe
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 4# H~g
@
50.misstatements or omissions 错报或漏报 C] {:>= K
51.aggregate 总计 k[3J5 4`g1
52.subsequent events 期后事项 ye Q6\yi
53.adjust the financial statements 调整财务报表 8':^tMd
54.perform additional audit procedures 实施追加的审计程序 OEc$ro=m*
55.audit risk 审计风险 -'
7I |
r
56.detection risk 检查风险 >W %tEc
57.inappropriate audit opinion 不适当的审计意见 ?ysC7 ((
58.material misstatement 重大的错报 ^b-o
59.tolerable misstatement 可容忍错报 67zCil
60.the acceptable level of detection risk 可接受的检查风险
